ACCRUED EXPENSES AND OTHER (Tables)

3 Months Ended

Jun. 30, 2023

Other Liabilities Disclosure [Abstract]

Schedule of Accrued Expenses and Other

As of June 30, 2023 and March 31, 2023, accrued expenses and other included the following (dollars in thousands):

	June 30, 2023		March 31, 2023
Accrued acquisition earn-out	$	3,000	$	3,000
Other accruals		2,162		2,598
Compensation and benefits		1,818		1,412
Credits due to customers		1,122		1,310
Accrued project costs		971		1,218
Warranty		502		497
Sales returns reserve		69		71
Sales tax		325		274
Legal and professional fees		76		172
Total	$	10,045	$	10,552

Changes in Warranty Accrual

Changes in Orion’s warranty accrual (both current and long-term) were as follows (dollars in thousands):

	For the Three Months Ended June 30,
	2023			2022
Beginning of period	$	646		$	860
Accruals		64			167
Warranty claims (net of vendor reimbursements)		(56	)		(216	)
End of period	$	654		$	811